16.Your client is audited by the IRS. During the audit the client is not cooperative with the IRS. The case goes to the Tax Court where you argue that once credible evidence is introduced at trial the burden of poof should be placed on the IRS. A successful argument?

a.Yes, it will succeed. Once credible evidence is produced to support a position on a tax return, the burden of proof is placed on the IRS to challenge that return.

b.No, under these facts the burden of proof remains with your client, the taxpayer.